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IRSOther IRS Forms (1000–1999)

Official form guide

Form 14446-BN: 14446 (bn)

Form 14446‑BN is an IRS worksheet used to calculate the backup withholding amount for certain non‑employee compensation. File it when you need to report and remit backup withholding on payments subject to the 24% rate.

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Form Overview

IRS Form 14446-BN - 14446 (bn)

Form 14446‑BN is an IRS worksheet used to calculate the backup withholding amount for certain non‑employee compensation. File it when you need to report and remit backup withholding on payments subject to the 24% rate.

It captures the total payment amount, the backup‑withholding rate, and any adjustments or credits applied.

Risk Radar

Scan points
  • 1A single mis‑calculated backup‑withholding amount can trigger a penalty for the entire filing.
  • 2Using the wrong withholding rate (e.g., 15% instead of 24%).
  • 3Omitting a payee with an invalid TIN.
  • 4Miscalculating totals due to rounding errors.
  • 5Failing to attach the worksheet to the primary return.

Plain English

If you paid someone who didn’t give a correct taxpayer ID, you must hold back a portion of the money and send it to the IRS. This form helps you figure out exactly how much to keep and report.

Submission Date

  • Filing date: 2023-12-27 22:10:28
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

paymentmoney

Hover a term to preview the meaning.

What this form is for

  • Use when you must report backup withholding on payments with missing/invalid TINs.
  • Do not use for payments already subject to regular withholding (e.g., wages).
  • Check Form 14446‑A if you are filing a consolidated backup‑withholding statement.

Form selector

Use this form or another form?

Missing TIN for employee wages

Wage withholding is handled on W‑2, not 14446‑BN

✓ Verify employee status first

Form W‑2

Backup withholding on interest

Use the interest‑specific worksheet in the 1099‑INT instructions

✓ Different rate may apply

Form 1099‑INT

Deadline or filing window

The worksheet must be filed with the related information return by the return’s due date, typically January 31 for 1099‑NEC and February 28 (or March 31 if e‑filed) for other 1099 types. No separate deadline exists.

  • —Total payment amount | × 0.24 | Backup withholding due | Round to nearest dollar

Checklist

What you need before filling it out

1

Payee name and TIN

Payee contract or W‑9 · Payee file or request

⚠ Missing or illegible TIN✕ High
2

Payment amount

Bank statements or invoices · Accounting ledger

⚠ Summing errors✕ Medium
3

Credits or prior withholdings

Prior 14446‑BN worksheets · Previous filings

⚠ Duplicate credit entry✕ Medium
4

Total liability

Worksheet total line · Calculated field

⚠ Transposition error✕ High

Before you submit

  1. 1All payees with missing/invalid TIN are listed.
  2. 2Backup‑withholding rate applied is 24%.
  3. 3Totals are rounded correctly.
  4. 4Any prior credits are documented.
  5. 5Worksheet is attached to the correct 1099 return.
  6. 6Mailing address matches the return’s instructions.
  7. 7If e‑filing, the PDF is uploaded in the designated attachment field.
  8. 8Copy of the worksheet retained for records.

How to file this form

  1. 1Compile a list of all affected payments.
  2. 2Calculate 24% of each payment.
  3. 3Sum the amounts and subtract any valid credits.
  4. 4Enter the final amount on Form 14446‑BN.
  5. 5Attach the worksheet to the related 1099 filing.
  6. 6Mail or e‑file the combined package by the return deadline.
  7. 7Confirm receipt via IRS acknowledgment (if e‑filed).

Known limitations

  1. 1Form does not include a signature line; errors are not self‑certified.
  2. 2Only applicable to backup withholding, not other tax deposits.
  3. 3Instructions may reference other worksheets; cross‑check needed.
  4. 4Rounding rules are not explicitly stated on the form.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 14446‑BN is currently active for the 2024 tax year. No announced revisions for the upcoming year.

What changed or needs a fresh check

  • Edition date – verify the form is the 2024 edition.
  • Fee – no filing fee for this worksheet.
  • Mailing address – use the address in the instructions for the related 1099 form.
  • Electronic filing – confirm the e‑file provider supports attachment of 14446‑BN.
  • Signature – no signature required on the worksheet itself.

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Quick Facts

Businesses or payors who made reportable payments to a payee with an invalid or missing TIN file this form.
It captures the total payment amount, the backup‑withholding rate, and any adjustments or credits applied.
Prepare and submit the form with the related payment filing, typically by the same deadline as the associated information return (e.g., Form 1099‑NEC).
Mail the completed form to the IRS address listed in the instructions for the related information return, or submit electronically if the return is filed e‑filed.
Incorrect backup‑withholding amounts can trigger penalties, interest, and additional correspondence from the IRS.
1. Gather total payments made to each payee lacking a valid TIN. 2. Apply the 24% backup‑withholding rate to those amounts. 3. Enter any credits or prior payments. 4. Total the liability and attach the worksheet to the related information return before mailing or e‑filing.

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After you file

  1. 1Keep a copy of the filed worksheet with your tax records.
  2. 2Track the IRS acknowledgment number if e‑filed.
  3. 3Monitor any IRS notices for adjustments or penalties.
  4. 4Reconcile the backup‑withholding amount against payments made.
  5. 5Update payee records with corrected TINs when received.
  6. 6Prepare for next filing cycle by reviewing this year’s errors.

Sources

  • SRCForm title and purposefound in IRS Form 14446‑BN instructions.
  • SRCBackup‑withholding rate24% per IRS guidance.
  • SRCNo filing feeindicated in the form’s instruction page.
  • SRCAttachment requirementstated in related 1099 filing instructions.
  • SRCEdition date2024 edition listed on the form header.
  • SRCMailing addressprovided in the instructions for the associated 1099 form.
  • SRCElectronic filing supportmentioned in IRS e‑file provider guidelines.
  • SRCSignature requirementform has no signature line per instructions.

Common confusion points

Backup‑withholding rate

Some users think 15% applies

→ Verify 24% rate in instructions

Which form to attach

Mistakenly attach to W‑2 instead of 1099

→ Check the related return type

Rounding method

Different software uses different rules

→ Round to nearest whole dollar as instructed

Credit eligibility

Users apply credits that aren’t allowed

→ Confirm credit sources in the form notes

Electronic attachment

Not all e‑file platforms accept PDFs

→ Test upload before final submission

Workflow map

Related forms and next steps

4 signals

Before

Collect payee W‑9 forms

Current

14446-BN

After

IRS notice 14446‑C for any adjustment

Often used with

Form 1099‑NEC or other 1099 information returns

⚠ If something goes wrong

  • File Form 14446‑A to request correction

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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